EXHIBIT No. 24










                                            P O W E R  O F  A T T O R N E Y



         KNOW ALL MEN BY THESE PRESENTS,  that the undersigned director of 
Citizens Utilities Company constitutes and appoints Robert J. DeSantis and 
Livingston E. Ross, jointly and severally, for him in any and all capacities
to sign on Form 10-K for the fiscal year 1994 for Citizens Utilities Company,
and any and all amendments to said Form 10-K, and to file the same, with the
Securities and Exchange Commission, hereby ratifying and confirming all that
each of said attorneys-in-fact, or his substitute or substitutes may do or 
cause to be done by virtue hereof.



February 7, 1995                                /s/ Robert A. Stanger
                                                ---------------------
                                                    Robert A. Stanger


                                             EXHIBIT No. 24










                                            P O W E R  O F  A T T O R N E Y



         KNOW ALL MEN BY THESE PRESENTS,  that the undersigned director of 
Citizens Utilities Company constitutes and appoints Robert J. DeSantis and 
Livingston E. Ross, jointly and severally, for him in any and all capacities 
to sign on Form 10-K for the fiscal year 1994 for Citizens Utilities Company, 
and any and all amendments to said Form 10-K, and to file the same, with the 
Securities and Exchange Commission, hereby ratifying and confirming all that 
each of said attorneys-in-fact, or his substitute or substitutes may do or
cause to be done by virtue hereof.



February 7, 1995                       /s/ Norman I. Botwinik
                                       ----------------------
                                           Norman I. Botwinik


                                             EXHIBIT No. 24










                                            P O W E R  O F  A T T O R N E Y



         KNOW ALL MEN BY THESE PRESENTS,  that the undersigned director of 
Citizens Utilities Company constitutes and appoints Robert J. DeSantis and 
Livingston E. Ross, jointly and severally, for him in any and all capacities
to sign on Form 10-K for the fiscal year 1994 for Citizens Utilities Company, 
and any and all amendments to said Form 10-K, and to file the same, with the 
Securities and Exchange Commission, hereby ratifying and confirming all that
each of said attorneys-in-fact, or his substitute or substitutes may do or
cause to be done by virtue hereof.




February 27, 1995                       /s/ Aaron I. Fleishman
                                       -----------------------
                                            Aaron I. Fleishman



                                             EXHIBIT No. 24










                                            P O W E R  O F  A T T O R N E Y



         KNOW ALL MEN BY THESE PRESENTS,  that the undersigned director of 
Citizens Utilities Company constitutes and appoints Robert J. DeSantis and 
Livingston E. Ross, jointly and severally, for him in any and all capacities
to sign on Form 10-K for the fiscal year 1994 for Citizens Utilities Company, 
and any and all amendments to said Form 10-K, and to file the same, with the 
Securities and Exchange Commission, hereby ratifying and confirming all that 
each of said attorneys-in-fact, or his substitute or substitutes may do or
cause to be done by virtue hereof.




February 7, 1995                       /s/ Stanley Harfenist
                                       ----------------------
                                           Stanley Harfenist



                                             EXHIBIT No. 24










                                            P O W E R  O F  A T T O R N E Y



         KNOW ALL MEN BY THESE PRESENTS,  that the undersigned director of 
Citizens Utilities Company constitutes and appoints Robert J. DeSantis and 
Livingston E. Ross, jointly and severally, for him in any and all capacities
to sign on Form 10-K for the fiscal year 1994 for Citizens Utilities Company, 
and any and all amendments to said Form 10-K, and to file the same, with the 
Securities and Exchange Commission, hereby ratifying and confirming all that
each of said attorneys-in-fact, or his substitute or substitutes may do or
cause to be done by virtue hereof.




February 17, 1995                       /s/ Andrew N. Heine
                                       ----------------------
                                            Andrew N. Heine

                                            EXHIBIT No. 24










                                            P O W E R  O F  A T T O R N E Y



         KNOW ALL MEN BY THESE PRESENTS,  that the undersigned director of 
Citizens Utilities Company constitutes and appoints Robert J. DeSantis and 
Livingston E. Ross, jointly and severally, for him in any and all capacities
to sign on Form 10-K for the fiscal year 1994 for Citizens Utilities Company, 
and any and all amendments to said Form 10-K, and to file the same, with the 
Securities and Exchange Commission, hereby ratifying and confirming all that 
each of said attorneys-in-fact, or his substitute or substitutes may do or
cause to be done by virtue hereof.




February 7, 1995                       /s/ Elwood A. Rickless
                                       ----------------------
                                           Elwood A. Rickless

                                            EXHIBIT No. 24










                                            P O W E R  O F  A T T O R N E Y



         KNOW ALL MEN BY THESE PRESENTS,  that the undersigned director of 
Citizens Utilities Company constitutes and appoints Robert J. DeSantis and 
Livingston E. Ross, jointly and severally, for him in any and all capacities to
sign on Form 10-K for the fiscal year 1994 for Citizens Utilities Company, and 
any and all amendments to said Form 10-K, and to file the same, with the 
Securities and Exchange Commission, hereby ratifying and confirming all that 
each of said attorneys-in-fact, or his substitute or substitutes may do or
cause to be done by virtue hereof.




February 7, 1995                       /s/ John L. Schroeder 
                                       ----------------------
                                           John L. Schroeder 


                                            EXHIBIT No. 24










                                            P O W E R  O F  A T T O R N E Y



         KNOW ALL MEN BY THESE PRESENTS,  that the undersigned director of 
Citizens Utilities Company constitutes and appoints Robert J. DeSantis and 
Livingston E. Ross, jointly and severally, for him in any and all capacities to 
sign on Form 10-K for the fiscal year 1994 for Citizens Utilities Company, 
and any and all amendments to said Form 10-K, and to file the same, with the
Securities and Exchange Commission, hereby ratifying and confirming all that 
each of said attorneys-in-fact, or his substitute or substitutes may do or
cause to be done by virtue hereof.




February 7, 1995                       /s/ Robert D. Siff
                                       ----------------------
                                           Robert D. Siff

                                            EXHIBIT No. 24










                                            P O W E R  O F  A T T O R N E Y



         KNOW ALL MEN BY THESE PRESENTS,  that the undersigned director of 
Citizens Utilities Company constitutes and appoints Robert J. DeSantis and 
Livingston E. Ross, jointly and severally, for him in any and all capacities 
to sign on Form 10-K for the fiscal year 1994 for Citizens Utilities Company,
and any and all amendments to said Form 10-K, and to file the same, with the 
Securities and Exchange Commission, hereby ratifying and confirming all that 
each of said attorneys-in-fact, or his substitute or substitutes may do or
cause to be done by virtue hereof.




February 8, 1995                       /s/ Edwin Tornberg
                                       ----------------------
                                           Edwin Tornberg

                                            EXHIBIT No. 24










                                            P O W E R  O F  A T T O R N E Y



         KNOW ALL MEN BY THESE PRESENTS,  that the undersigned director of 
Citizens Utilities Company constitutes and appoints Robert J. DeSantis and 
Livingston E. Ross, jointly and severally, for him in any and all capacities
to sign on Form 10-K for the fiscal year 1994 for Citizens Utilities Company,
and any and all amendments to said Form 10-K, and to file the same, with the 
Securities and Exchange Commission, hereby ratifying and confirming all that
each of said attorneys-in-fact, or his substitute or substitutes may do or
cause to be done by virtue hereof.




February 7, 1995                       /s/ Leonard Tow
                                       ----------------------
                                           Leonard Tow
EXHIBIT No. 24










                                            P O W E R  O F  A T T O R N E Y



         KNOW ALL MEN BY THESE PRESENTS,  that the undersigned director of 
Citizens Utilities Company constitutes and appoints Robert J. DeSantis and 
Livingston E. Ross, jointly and severally, for him in any and all capacities to
sign on Form 10-K for the fiscal year 1994 for Citizens Utilities Company, 
and any and all amendments to said Form 10-K, and to file the same, with the 
Securities and Exchange Commission, hereby ratifying and confirming all that 
each of said attorneys-in-fact, or his substitute or substitutes may do or
cause to be done by virtue hereof.




February 7, 1995                       /s/ Claire Tow
                                       ----------------------
                                           Claire Tow